Finding Text
Finding Number 2023-003: Reporting (Significant Deficiency over Internal Control and Instances of
Noncompliance – Reporting) FALN Number 93.224 Health Center Program (Community Health Centers, Migrant Health Centers, Health care for the Homeless, and Public Housing Primary Care), Award Number MAA MOU 2022-2023, Award Year 2022-2023
Criteria: 2023 Compliance Supplement and 2 CFR 200.303(a) stated that the non-Federal entity must establish
and maintain effective internal control over the Federal award that provides reasonable assurance that the non-
Federal entity is managing the Federal award in compliance with Federal statutes, regulations and terms and
conditions of the federal award.
Condition/Context: As a result of our audit procedures over the yearly reports, we noted the Uniform Data
System (UDS) Clinical Measures Report and Financial Report did not have evidence of management’s review
prior to report submission.
Repeat Finding from Prior Year(s): No
Cause and Effect: The Health System did not have proper controls in place to ensure the yearly reports are
prepared and reviewed by separate individuals with evidence of review documented and retained, which could
lead to inaccurate information being reported.
Questioned Cost: None
Recommendation: We recommend management implement policies and procedures to ensure the yearly
reports, UDS Clinical Measures Report and Financial Report, are prepared and reviewed by separate individuals
with evidence of review documented prior to submission.
Views of Responsible Officials and Planned Corrective Action:
Management agrees with the finding. The Health System will review, modify, and implement policies and
procedures over the program to ensure that performance reports are prepared and reviewed by separate
individuals. Documentation will be maintained by the program to evidence preparation and review processes and
timely filing of annual report.